Legislation Sponsored by David Knight (10)

Date of Last Recorded Action: 5/13/2022

HB 0285 OpposeAd Valorem Tax Assessments - Effect of Income Tax Credits David Knight
1/8/2018 Senate Recommitted Ways & Means Finance -
2017/02/10 - Report 2017/02/17-Report 2017/02/24 - Report 2017/03/06 - Report 2017/03/24 - Report
Larry Ramsey Property Tax Revenue & Finance

This bill changes the criteria that a tax assessor is required to apply in determining fair market value of property receiving certain income tax credits for ad valorem tax purposes. It is an effort to circumvent a recent court decision and limit the consideration of low income housing tax credits.

The text of this bill was added to HB 196. 

HB 0347 OpposeProperty Tax Assessment - Challenges to Tax Digest David Knight
2/16/2017 House Second Readers Ways & Means --
2017/02/17-Report 2017/02/24 - Report Larry Ramsey Property Tax Revenue & Finance
This bill changes the definition of fair market value by requiring consideration of the income approach if actual income and expense data is supplied by the taxpayer. The state revenue commissioner is also allowed to prepare such data. The bill also provides new procedures for a taxpayer to allege that the county board of tax assessors has failed to comply with state law or regulations regarding the valuation of property of a strata of property with the result that a county tax digest, or a portion thereof, would not be approved. Further, the bill also changes the method of ad valorem tax appeals and requires the board of equalization, appeal administrator, or hearing officer to provide a copy of the DOR Appraisal Procedures Manual to the taxpayer upon request of the taxpayer. Failure to provide the manual results in the taxpayer's asserted value becoming the fair market value.
HB 0373 OpposeTax Assessment - Conservation Use Property David Knight
2/28/2018 Senate Read and Referred Ways and Means Finance -
2017/02/17-Report 2018/02/23 Report 2018/03/2 Report Larry Ramsey Property Tax
Revenue & Finance
This bill makes several fundamental changes to CUVA including: 1) a prohibition against the board of tax assessors requiring a recorded plat or survey to set the boundaries of the residence which is excluded from CUVA; 2) changes the limitation of ownership by a nonprofit 501(c)(3) conservation organization to any 501(c)(3) organization; 3) changes qualified uses to include the breeding of any animals rather than being limited to livestock and poultry; 4) changes the requirements for parcels of 10 acres or less so that an owner need provide only one of several new types of proof of qualifying use and a complete exclusion of any additional proof requirements for property that first made subject to CUVA or is renewed under CUVA on or after May 1, 2012; 5) establishes multiple punitive measures against the board of tax assessors and tax commissioner including interest and attorney fees in litigation over the application or a covenant breach and interest on tax refunds.  
HB 0374 NeutralTax Assessment - Change Procedures David Knight
7/1/2018 Effective Date Ways & Means Finance -
2017/02/17-Report 2017/02/24 - Report 2018/02/23 Report 2018/03/09 Report 2018/03/2 Report
2018/03/23 Report Larry Ramsey Property Tax Revenue & Finance Tax Commissioner
This legislation allows for electronic return of property to the tax commissioner if he or she has adopted a written policy accepting electronic service.  It also makes changes to the annual notice of current assessment from the board of tax assessors and makes changes to the property assessment appeals process, including lowering the value threshold for appeals to a hearing officer from $750,000 to $500,000.
HB 0559 InactiveLamar County Public Facilities Authority Act; enact David Knight
5/3/2017 Effective Date Intragovernmental Coordination State and Local Governmental Operations -
Financing Local Legislation Revenue & Finance
HB 0888 NeutralFreeport Exemptions - Changes to Application and Reporting Process David Knight
5/8/2018 Effective Date Ways and Means Finance -
2018/02/23 Report 2018/03/09 Report 2018/03/16 Report 2018/03/2 Report Economic Development
Larry Ramsey Property Tax Revenue & Finance
This bill changes the procedures for obtaining Freeport Exemptions from ad valorem taxes by: 1) requiring the use of a summary as prescribed by the Department of Revenue instead of a complete schedule of inventory; 2) providing that if the county board of tax assessors fails to issue a denial letter within 180 days after receiving the freeport application, the exemption is granted; 3) granting the exemption for the assembly of finished parts; and 4) providing that an exemption application is timely if postmarked by the date on which the local government "closes the book" on annual property tax returns.
HB 0911 NeutralGriffin, City of; provide for mayor and mayor pro tem David Knight
3/20/2018 Effective Date Intragovernmental Coordination State and Local Governmental Operations -
Form of Government Local Legislation
HB 0912 NeutralSpalding County; State Court; provide for imposition of court costs in certain criminal cases David Knight
5/8/2018 Veto V13 Intragovernmental Coordination State and Local Governmental Operations -
Forfeitures, Fees, and Fine Add Ons Local Legislation Public Safety and Courts Revenue & Finance State Court
HB 1028 NeutralSpalding County; school district ad valorem tax; provide homestead exemption David Knight
5/8/2018 Effective Date Intragovernmental Coordination State and Local Governmental Operations -
Local Legislation Property Tax
HR 0643 NeutralSpaceport: Economic and Natural Resources Impact Study David Knight
3/22/2017 House Second Readers Natural Resources & Environment --
Econ. Dev. & Transportation Kathleen Bowen Nat. Res. & the Environment Tourism
This legislation recognizes the need to study the impact of a commercial spaceport on Coastal Georgia's economy and natural resources.
Green background on status indicates a bill has been acted on the last recorded legislative day.

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